Reopening of assessment u/s 147 - notice issued to the dead ...

Case Laws Income Tax

September 28, 2022

Reopening of assessment u/s 147 - notice issued to the dead assessee - There cannot be an assessment against the dead person. As noticed above, the provisions of Section 292B are also not applicable and no assessment can be framed against a non-existing entity or a person who has died. - HC

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Reopening of assessment u/s 147 - notice issued to the dead ...

Case Laws Income Tax

September 28, 2022

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